(a)Going concern

The going concern assumption means that financial statements are prepared on the basis that the business will continue for the foreseeable future.

The application of the concept is relevant to many items in the financial statements.

(i)Inventory is valued on the basis that it will be disposed of in sales in the normal course of business rather than in a forced bulk sale.

(ii)Non-current assets are valued at cost less depreciation rather than their immediate sale value.

(iii)Non-current liabilities are distinguished from current liabilities in assessing a company’s liquidity position.

(b)Accruals

The accruals concept is that income and expenses are recognised in the period to which they relate and not in the period in which they are paid.

The relevance of the concept is that profit or loss figures would be meaningless if the inclusion of items of income or expense depended on whether they had been received or paid.

(c)Substance over form

Substance over form means that if the real nature and effect of a transaction differ from its legal form, the real nature and effect should be recognised instead of the legal form, unless legislation prohibits this. The relevance of the concept is that its application improves the usefulness of the financial statements by preventing certain

creative accounting practices.

(d)Historical cost

The historical cost convention is that assets are recorded at their initial cost and are not subsequently revalued upwards, and liabilities valued at the amount initially received in exchange for the obligation. The relevance of the convention is that figures remain objectively based on verifiable figures, but in times of high inflation historical cost can become a dubious convention to follow.

(e)Neutrality

Neutrality means that information in financial statements should be free from deliberate or systematic bias. If this concept is not followed, information may be presented in a misleading way and a fair presentation will not result.

　　《商业周刊》启动了三方调查方法：1、调查了美国一些名牌大学的职业咨询师，让他们列出会向学生推荐的公司；2，在各大公司展开调查，以获取招聘、报酬、福利及职业培训等信息，然后再把同一行业的公司进行比较；3、参考了市场调查公司Universum Communications的一项2006年职业调查报告，该报告的调查对象是全美3.7万名本科生，调查方式是请他们列出自己最有意加入的五家公司。

　　在此次排行榜上，三方调查所占比重分别为：企业50%，大学职业咨询师及学生各占25%。以下为排行榜全部名单：

RREEF is the real estate and infrastructure investment management group of Deutsche Asset Management, the asset management arm of Deutsche Bank. RREEF acquires and manages investments in commercial and residential property, infrastructure and real estate securities on behalf of its institutional and private clients worldwide. Its product offering is global and comprehensive, including core, value-enhanced and high yield property and infrastructure investments, as well as investments in publicly traded real estate securities. Headquartered in New York, RREEF employs more than 2,000 real estate professionals in 18 offices around the world. RREEF has more than Euro 53 billion in assets under management worldwide as of 31-December-2005.

With regional headquarter offices in Hong Kong and Tokyo, and six regional offices, RREEF Asia has been in operation since 1997. It is active throughout the region and invests on behalf of its clients in core, core plus, value added and opportunistic strategies. Deutsche Bank ranks among the global leaders in corporate banking and securities, transaction banking, asset management, and private wealth management.

Website: www.rreef.com

UBS Investment Bank is a client-driven global investment banking and securities firm, providing clients with an impressive combination of expertise and global strength. UBS was recognized as the “Best Global Risk Management House” by Euromoney 2005, “Best Global Investment Bank” by Euromoney 2004, 2002 and “Best Investment Bank” by FinanceAsia 2004. We trade more securities through the equity markets than any other firm, are one of the leading fixed income traders and recognized as a leader in the global foreign exchange markets. By using innovative structures and creating best-fit solutions, we have led some of the most challenging and complex M&A, debt and equity offerings the market has ever seen. Top-tier capabilities across investment banking, equities, fixed income and foreign exchange, UBS offers clients expert advice and innovative solutions across every product and in every region. With more Institutional Investor ranked analysts than any other firm and ranked top 5 for equity research across the globe, UBS offers unrivalled content, investment insight and advice.

Website: www.ubs.com

Platinum Sponsors

Goldman Sachs is a leading global investment banking, securities and investment management firm. It provides a wide range of investing, advisory and financing services to a substantial and diversified client base worldwide, including corporations, financial institutions, governments and high net worth individuals. Founded in 1869 in lower Manhattan, Goldman Sachs is one of the oldest and largest investment banks in the world. After over a century operating as a private partnership, the firm became a listed company on the New York Stock Exchange in May 1999.

The firm's revenue-generating business is organized around three principal business lines: Investment Banking, Trading and Principal Investments, and Asset Management and Securities Services. Goldman Sachs is headquartered in New York and maintains offices in London, Frankfurt, Tokyo, Hong Kong and other major financial centers around the world.

Website: www2.goldmansachs.com

The HSBC Group is one of the largest banking and financial services organisations in the world. The Group has over 9,500 offices in 76 countries and territories, serves over 125 million customers and has assets of US$1,738 billion as of 30 June 2006.

HSBC’s Corporate, Investment Banking and Markets (CIBM) division offers a full range of services to corporate and institutional clients of all sizes across Asia and around the world. One of the largest businesses of its kind, CIBM fosters long-term relationships based on the Group’s unmatched global knowledge and local expertise.

The division has three customer groups, comprised of Global Banking, Global Markets and Global Transaction Banking. Global Banking includes Corporate and Institutional Banking, Global Sector Management, Investment Banking, Project and Export Finance, and Asset and Structured Finance. Global Markets manages current trading activities and HSBC’s markets-related financing businesses (debt capital markets, loan syndication, equity capital markets, equity-linked capital markets and structured/ABS capital markets), handling primary and secondary markets activities as a single business line. Global Transaction Banking includes Payments and Cash Management, Securities Services, and Trade Services.

HSBC offers its clients a full range of banking, treasury and capital markets, corporate finance and advisory, and stockbroking services. Online treasury and capital markets operations are integrated onto a single platform, HSBCnet, providing secure online access to trading, research market data and other services.

For more information, please contact:

George Pavey
MD, Head of Equity Capital Markets, Asia-Pacific
Email: georgepavey@hsbc.com
Tel: +852 2822 4118
Website: www.hsbc.com

Gold Sponsor

Yardi Systems is the global leader in the design, development and support of integrated asset and property management software. For over 22 years Yardi has been providing the premier software solution for commercial, residential and real estate investment markets worldwide. Yardi's client-driven products help streamline business processes by integrating property and investment management, financial reporting, and a centralized database into a browser-based software suite. Yardi has offices throughout the United States, Canada, Europe and Asia-Pacific.

Website: www.yardi.com

Networking Reception Sponsor

As one of the world's leading banks, Credit Suisse provides its clients with investment banking, private banking and asset management services worldwide. In its Investment Banking business, Credit Suisse offers securities products and financial advisory services to users and suppliers of capital around the world. Operating in 69 locations across 33 countries, Credit Suisse is active across the full spectrum of financial services products including debt and equity underwriting, sales and trading, mergers and acquisitions, investment research, and correspondent and prime brokerage services. Further information about Credit Suisse can be found at our web site.

Website: www.credit-suisse.com

Conference Sponsor

HDG Mansur is a collection of international companies that shares common values in providing real estate wealth management services for high net-worth individuals and select institutions worldwide. These services are structured to support the specific requirements of high net-worth investors and their private banks, trust companies and financial advisors. HDG Mansur's philosophy emphasizes long-term relationships with its clients on the basis of mutual respect. Delivering unparalleled personal service through integrity, innovation, perseverance, accountability, adaptability and diligence, HDG Mansur is committed to achieving the best results for its clients, exceeding their expectations and earning their trust.

Website: www.hdgmansur.com

Associate Sponsors

Deloitte is one of China’s leading professional services firms. We provide audit, tax, consulting and financial advisory services to large multinational corporations, public institutions, locally important clients, and successful growth companies. We are the auditors for more than one-third of the building & construction and property companies listed in Hong Kong and we acted as the reporting accountant of the first publicly traded REIT of properties located in Hong Kong.

Website: www.deloitte.com

Knight Frank Petty provides a full range of professional property consultancy services in Hong Kong and China, including valuations and appraisals, project and development consultancy, research, commercial and residential agency, investment, asset management, and property and facilities management. We have extensive experience in valuations for IPO's and REITs, and we are one of very few real estate consultancies in Hong Kong and China to integrate building services due diligence with property demand based real estate consultancy and valuation. Knight Frank Petty incorporates the business formerly known as Chesterton Petty.

Website: www.knightfrank.com.hk

Allen & Overy is an international legal practice founded in 1930 with approximately 4900 staff, including 451 partners working in 25 major centres worldwide. We have a network of offices in Asia including offices in Bangkok, Beijing, Hong Kong, Shanghai, Singapore and Tokyo, together with an associated office in Manila.

Website: www.allenovery.com